WEST virginia legislature

2021 regular session

Introduced

House Bill 2301

By Delegates Foster and J. Jeffries

[Introduced February 11, 2021; Referred to the Committee on Finance]

A BILL to repeal §11-19-2 of the Code of West Virginia, 1931, as amended, relating to excise soft drink taxes.

Be it enacted by the Legislature of West Virginia:

article 19. soft drinks tax.

§11-19-2. Excise tax on bottled soft drinks, syrups, and dry mixtures; disposition thereof.

[Repealed.]

NOTE: The purpose of this bill is to repeal the soft drink tax.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.